DGT Implements PER 18/2025 for Tax Supervision and Audit

The Directorate General of Taxes (DGT) issued Director‑General Regulation No. PER‑18/PJ/2025, which took effect on 24 September 2025. The regulation clarifies DGT’s authority to use concrete taxpayer data for supervision and audit activities.

Supervision is carried out by an Account Representative (AR) who issues a Letter of Data and Information Request (SP2DK), allowing taxpayers to correct their Tax Returns (SPT) before any penalty. When a taxpayer does not cooperate, the concrete data are transferred to a specific audit conducted by a Tax Examiner, resulting in a Tax Assessment Letter (SKP) within 20 days according to Finance Ministry Regulation 15/2025. Concrete data include unreported VAT invoices, withholding tax certificates, and transaction evidence that can be used to calculate tax liabilities.

PER‑18/2025 gives DGT legal certainty to act on data already stored in its system, shortening supervision and audit cycles. For taxpayers, supervision may lead to amended returns, while an audit may produce an SKP that requires payment of the assessed tax. The rule aims to boost compliance and protect state revenue.